An individual is treated as Resident and Ordinarily Resident if he satisfies any one of the basic conditions and both the following additional conditions –
Basic Conditions:
- He is in India for a period or periods amounting in all to at least 182 days in the relevant previous year.
- He is in India for 60 days or more during the relevant previous year and has been in India for 365 days or more during four previous years immediately preceding the relevant previous year.
Additional Conditions:
- He has been Resident in India for at least 2 out of 10 previous years immediately preceding the relevant previous year.
- He has been in India for 730 days or more during 7 previous years immediately preceding the relevant previous year.
